Liabilities, Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2025

Accrued liabilities at December 31 consisted of the following:


	2025	2024
Accrued compensation and employee benefit costs	$7,464	$6,110
Forward loss recognition	6,711	7,634
Product warranties	2,797	2,133
Other customer concessions and considerations	1,696	1,552
Off-market contracts	1,065
Environmental	877	834
Accrued interest payable	877	796
Current portion of retiree healthcare and pension liabilities	442	452
737 MAX customer concessions and other considerations	383	641




Current portion of lease liabilities	335	324
Other	4,494	3,627
Total	$27,141	$24,103

The following table summarizes changes in the 737 MAX customer concessions and other considerations liability during 2025 and 2024.


	2025	2024
Beginning balance – January 1	$641	$1,327

Reductions for payments made	(192)	(929)
Reductions for concessions and other in-kind considerations	(66)	(267)
Changes in estimates		510
Ending balance – December 31	$383	$641

The following table summarizes changes in environmental remediation liabilities during the years ended December 31, 2025 and 2024.


	2025	2024
Beginning balance – January 1	$834	$844
Reductions for payments made, net of recoveries	(95)	(120)
Changes in estimates	138	110
Ending balance – December 31	$877	$834

The following table summarizes changes in product warranty liabilities recorded during the years ended December 31, 2025 and 2024.


	2025	2024
Beginning balance – January 1	$2,133	$2,448
Additions for current year deliveries	184	81
Reductions for payments made	(388)	(392)
Changes in estimates	737	(4)
Spirit Acquisition	131
Ending balance – December 31	$2,797	$2,133

The estimated earliest potential funding dates for these commitments as of December 31, 2025 are as follows:

The following table summarizes changes in Accounts payable to suppliers participating in supply chain financing programs:


	2025	2024
Beginning balance – January 1	$2,703	$2,871
Additions	10,948	12,476
Reductions for payments made	(11,657)	(12,644)
Ending balance – December 31	$1,994	$2,703

BOEING CO 10-K